Cowhide Lining Leather for Furniture Upholstery from Canada
Thin cowhide lining leather, further prepared after tanning, whole bovine hides ≤28 sq ft without hair, under HTS 4107.19.10.40. Suited for backing in upholstered furniture.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Document end-use as 'lining' to avoid reclassification as upper leather; test for chemical treatments that might imply 'finished' status; bulk import requires accurate weight declarations